Home Highlights June 2019 Year 2019 This

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1. Vires of the proviso to Section 167(1)(a) of the Companies Act - Disqualification for appointment of Director - The exclusion of Directors from vacating their posts in...

2. Disqualification of a director of the financial creditor to sign the Section 7 application was challenged. The application u/s 7, signed by the director of the financial...

3. Exemption u/s 11 - Violation of provisions of Section 13(1 )(c) and 13(1)(d) - loans and advances to interested persons - We are of the considered view that the learned...

4. Exemption u/s 11 - Application of provisions of "Accumulation of income" for Notional Income (Rent) - the assessee has violated the provisions of section 13(1)(c) r.w.s....

5. Disqualification of Directors - cessation of office as directors - non-filing balance sheets and annual returns for a continuous period of three years from the year...

6. Disqualifications for appointment of a Directors - if the default is committed by company A by not filing financial statements or annual returns, the said director of...

7. Adjustment u/s 143(1) disallowing revenue expenditure claim u/s 11(1) was made without providing reasonable opportunity to assessee, violating second Proviso of Section...

8. Provision for bad and doubtful debts u/s 36(1)(viia) against the advances of rural branches - The circular mentions that the provisions of new clause (viia) of section...

9. The case involves the validity of documents from Income Tax Department as evidence in FERA proceedings. The court held that documents from other law proceedings can be...

10. Disqualification of the Petitioners - Deactivation of Director Identification Number (DIN) and the Digital Signature Certificate (DSC) of the Petitioners - introduction...

11. Disqualification of Directors - harmoniously read, the interplay between Section 164 and 167 is that the office of a director of a company will not automatically fall...

12. Provision for remuneration of whole time directors – Enhanced directors remuneration – claim of assessee was allowable - AT

13. Penalty u/s 271(1)(c) - proof of contravention of provisions provided under explanation 5A to section 271(1)(c) - On reference to the provisions of explanation 5A to...

14. Disqualifications for appointment of director - Merely because the provisions may operate harshly against the Directors of the defaulting company, it does not render a...

15. Profiteering - Construction service - This Authority lands that the Respondent has denied the benefit of ITC to the buyers of his flats/customers in contravention of the...